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Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Refund claim rejected on bar of limitation – filing an appeal ...


Appeal Against Demand Considered Protest: Assessee May Get Refund Despite Statute of Limitations if Appeal Succeeds.

December 24, 2013

Case Laws     Central Excise     AT

Refund claim rejected on bar of limitation – filing an appeal against the order of confirmation of the demand amounts to protest and the consequential relief is liable to be granted to the assessee on the success of their appeal without raising the power of limitation. - AT

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